Siti Nurholizah Mardjoen, Nilawaty Yusuf, Titi Umi Kalsum Hulopi

Praktik Akuntansi Dalam Perilaku Gaya Hidup Mahasiswa Akuntansi di Universitas Negeri Gorontalo

Introduction

Praktik akuntansi dalam perilaku gaya hidup mahasiswa akuntansi di universitas negeri gorontalo. Penelitian ini mengkaji praktik akuntansi dalam gaya hidup mahasiswa Akuntansi di Gorontalo. Pahami bagaimana pengetahuan akuntansi memengaruhi pengelolaan keuangan pribadi & perilaku konsumtif.

Abstract

Akuntansi tidak hanya berfungsi sebagai pencatatan transaksi, tetapi juga sebagai praktik sosial yang dipengaruhi perilaku individu. Mahasiswa akuntansi dihadapkan pada dilema gaya hidup modern yang dipengaruhi tren konsumtif, tekanan sosial, dan teknologi, sehingga menimbulkan pertanyaan tentang sejauh mana pengetahuan akuntansi mereka terinternalisasi dalam kehidupan sehari-hari. Penelitian ini menggunakan metode kualitatif fenomenologi dengan wawancara mendalam pada mahasiswa akuntansi Universitas Negeri Gorontalo angkatan 2021 dan 2023, termasuk penerima KIP Kuliah dan mahasiswa perantau. Analisis dilakukan melalui reduksi data, penyajian, dan pemaknaan noema-noesis. Hasil penelitian menunjukkan bahwa meski mahasiswa memahami nilai akuntansi, penerapannya masih terbatas dan dipengaruhi motivasi serta konteks kebutuhan. Sebagian mampu menerapkan prinsip dasar seperti pencatatan, perencanaan anggaran, dan pengendalian diri, sementara lainnya cenderung mengikuti gaya hidup konsumtif dan tekanan sosial. Praktik akuntansi lebih dimaknai sebagai upaya menyeimbangkan kebutuhan dengan keinginan serta bentuk kontrol diri. Kesimpulannya, akuntansi dalam perspektif keperilakuan bukan hanya aktivitas teknis, melainkan juga pembentukan kesadaran mahasiswa dalam mengelola keuangan pribadi. Temuan ini berkontribusi pada pengembangan akuntansi keperilakuan sekaligus menjadi refleksi bagi mahasiswa untuk membangun gaya hidup yang lebih bijak dan seimbang.

Review

This study offers a timely and insightful exploration into how accounting knowledge translates into the everyday lifestyle behaviors of accounting students, effectively framing accounting not just as a technical discipline but as a social practice. The use of a qualitative phenomenological approach, involving in-depth interviews with a diverse sample of students (including KIP Kuliah recipients and migrant students), is particularly well-suited to uncover the nuanced motivations and contextual factors shaping their financial decisions. The researchers' focus on understanding the "noema-noesis" of their experiences provides a rich foundation for comprehending the internalization, or lack thereof, of accounting principles in personal finance. This approach is commendable for addressing a critical gap between academic learning and practical application, particularly in an era of prevalent consumptive trends and social pressures among youth. The findings highlight a compelling dichotomy: while students possess theoretical understanding of accounting values, its practical application in managing personal finance remains inconsistent, influenced by individual motivations and external contexts. The research identifies that some students successfully apply basic principles like budgeting and self-control, while others succumb to consumptive lifestyles, viewing accounting primarily as a tool for balancing needs with desires rather than a strict adherence to financial discipline. While the abstract effectively outlines these results, a deeper exploration of *why* certain motivations or contexts lead to varied application would strengthen the analysis. For instance, more granular details on the specific "pressures" or "technologies" impacting these choices, and the coping mechanisms or strategies employed by students who successfully manage their finances, could offer invaluable insights for educators and policymakers. Overall, this research makes a valuable contribution to the field of behavioral accounting by elucidating the complex interplay between academic knowledge, individual behavior, and socio-cultural influences in personal financial management. The study not only serves as a critical reflection point for accounting students to cultivate more judicious and balanced lifestyles but also provides a foundational understanding for university curricula development aimed at fostering stronger financial literacy. Future research could expand upon these findings by comparing student behaviors across different educational institutions or cultural contexts, or by exploring the efficacy of specific educational interventions designed to bridge the gap between theoretical accounting knowledge and practical financial prudence.

Full Text

Comments

You need to be logged in to post a comment.